:root{--navy:#1D3971;--sky:#68C3EB;--ink:#0d234b;--line:#d6dce3;--serif:"Libre Caslon Display",Georgia,serif;--sans:"DM Sans",Arial,sans-serif;--max:1220px}*{box-sizing:border-box}body{margin:0;color:var(--ink);font-family:var(--sans);line-height:1.6}a{color:inherit;text-decoration:none}img{display:block;width:100%;object-fit:cover}.wrap{width:min(var(--max),calc(100% - 48px));margin:auto}.top{position:absolute;z-index:10;width:100%;color:#fff;border-bottom:1px solid #ffffff26}.top.solid{background:#030912}.nav{height:92px;display:flex;align-items:center;justify-content:space-between}.logo{width:210px;height:auto}.nav nav{display:flex;align-items:center;gap:27px;font-size:.86rem;font-weight:600}.nav .active,.nav a:hover{color:var(--sky)}.menu{display:none;background:none;border:0;color:#fff;font-size:1.6rem}.hero{min-height:650px;display:flex;align-items:flex-end;padding:170px 0 95px;color:#fff;background:linear-gradient(90deg,#020812f5,#020812b8 52%,#02081240),url('https://images.unsplash.com/photo-1497366754035-f200968a6e72?auto=format&fit=crop&w=2200&q=88') center/cover}.eyebrow{display:block;margin-bottom:20px;color:var(--sky);font-size:.84rem;font-weight:700;letter-spacing:.17em;text-transform:uppercase}.hero h1,.article-title h1{max-width:900px;margin:0;font:400 clamp(2.75rem,4.3vw,4.8rem)/1.02 var(--serif);letter-spacing:-.035em}.hero p{max-width:690px;margin:28px 0 0;color:#d8e1e9;font-size:1.12rem}.featured,.listing{padding:80px 0}.feature-grid{display:grid;grid-template-columns:1.45fr .85fr;gap:30px}.feature-card,.side-card,.post-grid article{border:1px solid var(--line)}.feature-card img{height:460px}.feature-card>div{padding:28px}.label{display:inline-block;margin-top:-55px;padding:8px 14px;background:var(--sky);font-size:.8rem;font-weight:700;text-transform:uppercase}.feature-card h2{margin:22px 0 0;font:400 clamp(2rem,3.3vw,3.3rem)/1.08 var(--serif)}.side-stack{display:grid;gap:30px}.side-card img{height:185px}.side-card>div,.post-grid article>a>div{position:relative;padding:22px 52px 24px 22px}.side-card h3,.post-grid h3{margin:7px 0;font:400 1.7rem/1.15 var(--serif)}small{color:var(--navy);font-weight:700;text-transform:uppercase}.side-card b,.post-grid b{position:absolute;right:20px;bottom:20px;color:#29aef0;font-size:1.4rem}.listing{padding-top:10px}.filters{display:flex;gap:35px;overflow:auto;border-bottom:1px solid var(--line);margin-bottom:48px}.filters button{white-space:nowrap;padding:16px 0;border:0;border-bottom:3px solid transparent;background:none;font-weight:700;text-transform:uppercase}.filters .on{color:#269ed8;border-color:var(--sky)}.post-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:32px}.post-grid article[hidden]{display:none}.post-grid img{height:255px}.post-grid article>a>div{min-height:265px}.post-grid time{display:block;color:#7b8793;font-size:.84rem}.post-grid p{color:#637083}.cta{padding:85px 0;text-align:center;color:#fff;background:linear-gradient(100deg,#041937f0,#053063e0),url('https://images.unsplash.com/photo-1486406146926-c627a92ad1ab?auto=format&fit=crop&w=2000&q=80') center/cover}.cta h2{margin:0 0 30px;font:400 clamp(2.4rem,4vw,4.2rem)/1.08 var(--serif)}.button{display:inline-block;padding:17px 25px;background:var(--sky);color:#06182a;font-weight:700;text-transform:uppercase}footer{padding:65px 0 22px;background:#030912;color:#fff}.foot-grid{display:grid;grid-template-columns:1.5fr 1fr 1fr;gap:70px}.foot-grid p{max-width:350px;color:#aeb8c3}.foot-grid strong{display:block;color:var(--sky);text-transform:uppercase}.foot-grid a{display:block;margin:9px 0;color:#bdc6cf}.bottom{margin-top:42px;padding-top:20px;border-top:1px solid #34404e;color:#7f8b97}.article-hero{padding:190px 0 90px;background:var(--navy);color:#fff}.article-title{max-width:920px}.article-title>a{display:block;margin-bottom:42px}.article-title p{color:#d7e1ec}.article-title time{color:var(--sky)}.article-image{max-width:1080px;margin-top:65px}.article-image img{max-height:600px}.prose{max-width:780px;padding:75px 0 110px;font-size:1.1rem}.prose h2,.prose h3{font-family:var(--serif);font-weight:400}.prose h2{font-size:2.5rem}.prose blockquote{padding-left:28px;border-left:4px solid var(--sky);font:1.7rem var(--serif)}
.breadcrumbs{display:flex;flex-wrap:wrap;gap:10px;margin-bottom:38px;color:#c8d5e4;font-size:.86rem}.breadcrumbs a:hover{color:var(--sky)}.related{padding:85px 0;background:#f6f8fa}.related h2{margin:0 0 35px;font:400 3rem var(--serif)}.related-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:25px}.related-grid a{padding:28px;border-top:4px solid var(--navy);background:#fff}.related-grid h3{font:400 1.55rem/1.2 var(--serif)}.related-grid b{color:var(--navy);font-size:.86rem;text-transform:uppercase}@media(max-width:900px){.nav nav{display:none;position:fixed;inset:0;background:#051020;flex-direction:column;justify-content:center}.nav nav.open{display:flex}.menu{display:block;z-index:2}.feature-grid{grid-template-columns:1fr}.side-stack,.post-grid,.related-grid{grid-template-columns:1fr 1fr}.foot-grid{grid-template-columns:1fr 1fr}}@media(max-width:620px){.wrap{width:calc(100% - 30px)}.logo{width:175px}.hero h1{font-size:2.55rem}.side-stack,.post-grid,.related-grid,.foot-grid{grid-template-columns:1fr}.feature-card img{height:280px}.post-grid article>a>div{min-height:auto;padding-bottom:65px}}
.pagination{display:flex;justify-content:center;gap:8px;margin-top:45px}.pagination a{display:grid;place-items:center;width:42px;height:42px;border:1px solid var(--line)}.pagination .current{background:var(--navy);color:#fff;border-color:var(--navy)}.nav .nav-wa{display:inline-flex;align-items:center;min-height:48px;padding:0 20px;background:var(--sky);color:#06182a!important;font-size:.8rem;font-weight:700;letter-spacing:.07em;text-transform:uppercase}.nav .nav-wa:hover{background:#fff}
/* Visual legibility audit v2 */
body{font-size:18px}
.nav nav{font-size:.94rem}
.eyebrow{font-size:.95rem;letter-spacing:.12em}
.label{font-size:.90rem}
.post-grid time,.breadcrumbs,.related-grid b{font-size:.94rem}
.post-grid p,.foot-grid p,.foot-grid a,.article-title p{font-size:1.05rem;line-height:1.62}
.nav .nav-wa{font-size:.90rem;letter-spacing:.06em}
@media(max-width:620px){body{font-size:17px}.eyebrow{font-size:.95rem;letter-spacing:.10em}}

/* Visual QA v3 */
body.menu-open{overflow:hidden}
.filters button{font-size:.95rem}
.breadcrumbs,.post-grid time,.related-grid b{font-size:.95rem;line-height:1.5}
.bottom{font-size:.95rem;line-height:1.55}
.button{font-size:.95rem;letter-spacing:.05em}
@media(max-width:620px){.eyebrow{font-size:.95rem;letter-spacing:.10em}}

/* Insights article template V5 — approved visual system */
.skip{position:fixed;left:16px;top:-70px;z-index:999;padding:12px 16px;background:#fff;color:#000;border:2px solid var(--sky)}.skip:focus{top:16px}
.article-hero{padding:190px 0 92px;background:linear-gradient(125deg,#1D3971 0%,#112d5f 72%,#07152d 100%);color:#fff}
.article-title{max-width:960px}
.article-title h1{max-width:860px;font-size:clamp(2.5rem,3.7vw,4.2rem);line-height:1.03;letter-spacing:-.035em}
.article-title .article-dek{max-width:800px;margin:28px 0 0;color:#d9e2ed;font-size:1.17rem;line-height:1.65}
.article-meta{display:flex;flex-wrap:wrap;gap:10px 22px;margin-top:32px;color:#b8c8dc;font-size:.92rem;line-height:1.5}.article-meta strong{color:#fff}
.article-featured{width:min(960px,calc(100% - 48px));margin:52px auto 0}.article-featured img{display:block;width:100%;height:clamp(280px,27vw,400px);max-height:400px;object-fit:cover;object-position:center;border-radius:2px}
.article-shell{width:min(1110px,calc(100% - 48px));margin:0 auto;padding:72px 0 110px;display:grid;grid-template-columns:235px minmax(0,760px);gap:70px;align-items:start}
.article-toc{position:sticky;top:28px;padding-top:8px}.article-toc>strong{display:block;margin-bottom:15px;color:var(--navy);font-size:.78rem;font-weight:700;letter-spacing:.13em;text-transform:uppercase}.article-toc nav{border-top:1px solid var(--line)}.article-toc nav a{display:block;padding:11px 0;border-bottom:1px solid var(--line);color:#56667a;font-size:.86rem;line-height:1.42}.article-toc nav a:hover{color:var(--navy)}.toc-service-link{display:block;margin-top:24px;padding:18px;border:1px solid var(--line);background:#f5f7fa;color:var(--navy);font-size:.86rem;font-weight:700;line-height:1.45}
.prose{max-width:none;padding:0;min-width:0;font-size:1.08rem;line-height:1.78;color:#14233b}.prose>p:first-of-type{font-size:1.15rem;color:#364a65}.prose h2{margin:62px 0 18px;font:400 clamp(2rem,3.2vw,2.75rem)/1.12 var(--serif);letter-spacing:-.02em;scroll-margin-top:28px}.prose h3{margin:36px 0 12px;font:400 1.55rem/1.2 var(--serif)}.prose p{margin:0 0 22px}.prose ul,.prose ol{margin:0 0 26px;padding-left:24px}.prose li{margin:9px 0}.prose strong{font-weight:700}.prose a{color:#145f94;text-decoration:underline;text-decoration-thickness:1px;text-underline-offset:3px}.prose blockquote{margin:40px 0;padding:26px 0 26px 28px;border-top:4px solid var(--navy);border-left:0;border-bottom:1px solid var(--line);font:400 1.5rem/1.45 var(--serif);color:var(--navy)}
.prose .answer{margin:0 0 42px;padding:26px 28px;border-left:5px solid var(--sky);background:#f1f7fb}.prose .answer strong{display:block;margin-bottom:7px;color:var(--navy);font-size:.94rem;letter-spacing:.12em;text-transform:uppercase}.prose .answer p{margin:0;font-size:1.08rem;line-height:1.66}.prose .rule{margin:40px 0;padding:26px 0;border-top:4px solid var(--navy);border-bottom:1px solid var(--line);font:400 1.5rem/1.45 var(--serif);color:var(--navy)}.prose .note{margin:34px 0;padding:22px 24px;background:#fff7ea;border:1px solid #ead8b7;color:#493c28}.prose .note strong{color:#2f2a20}
.prose .table-wrap{max-width:100%;margin:32px 0 38px;overflow-x:auto;border:1px solid var(--line);-webkit-overflow-scrolling:touch}.prose table{width:100%;min-width:650px;border-collapse:collapse}.prose th,.prose td{padding:16px 18px;text-align:left;vertical-align:top;border-bottom:1px solid var(--line);line-height:1.55}.prose th{background:var(--navy);color:#fff;font-size:.88rem}.prose td:first-child{width:32%;font-weight:700;color:var(--navy)}.prose tr:last-child td{border-bottom:0}
.prose .faq{margin-top:62px;padding-top:4px;border-top:1px solid var(--line)}.prose details{border-bottom:1px solid var(--line)}.prose summary{position:relative;cursor:pointer;list-style:none;padding:19px 42px 19px 0;font-weight:700;color:#14233b}.prose summary::-webkit-details-marker{display:none}.prose summary:after{content:"+";position:absolute;right:7px;color:var(--navy);font-size:1.35rem}.prose details[open] summary:after{content:"−"}.prose details p{padding:0 38px 20px 0;margin:0;color:#52647a}
.prose .sources{margin-top:66px;padding:30px;border-top:4px solid var(--navy);background:#f5f7fa}.prose .sources h2{margin:0 0 12px;font:400 2rem/1.15 var(--serif)}.prose .sources p{font-size:.9rem;color:#657487}.prose .sources ol{margin:20px 0 0;padding-left:22px}.prose .sources li{margin:10px 0;font-size:.9rem}.prose .disclaimer{margin-top:24px;color:#738093;font-size:.83rem;line-height:1.6}
.article-service-band{padding:82px 0;background:#f5f7fa}.article-service-band .inner{width:min(1050px,calc(100% - 48px));margin:auto;display:grid;grid-template-columns:1.05fr .95fr;gap:50px;align-items:center}.article-service-band h2{margin:0;font:400 clamp(2.4rem,4vw,4rem)/1.08 var(--serif)}.article-service-band p{color:#5a6c81}.article-actions{display:flex;flex-wrap:wrap;gap:12px;margin-top:28px}.article-btn{display:inline-flex;align-items:center;justify-content:center;min-height:54px;padding:0 22px;font-size:.9rem;font-weight:700;letter-spacing:.05em;text-transform:uppercase}.article-btn.primary{background:var(--navy);color:#fff}.article-btn.secondary{border:1px solid var(--navy);color:var(--navy)}
@media(max-width:900px){.article-shell{grid-template-columns:1fr;gap:38px}.article-toc{position:static}.article-toc nav{display:grid;grid-template-columns:1fr 1fr;gap:0 22px}.article-service-band .inner{grid-template-columns:1fr}.article-featured img{height:min(400px,43vw)}}
@media(max-width:620px){.article-hero{padding:145px 0 68px}.article-title h1{font-size:2.5rem}.article-title .article-dek{font-size:1.06rem}.article-meta{font-size:.9rem}.article-featured{width:calc(100% - 30px);margin-top:34px}.article-featured img{height:210px;max-height:210px}.article-shell{width:calc(100% - 30px);padding:48px 0 78px}.article-toc nav{grid-template-columns:1fr}.prose{font-size:1.02rem}.prose h2{margin-top:48px;font-size:2.15rem}.prose .answer{padding:22px}.prose .rule{font-size:1.35rem}.prose table{min-width:0;table-layout:fixed}.prose th,.prose td{padding:12px 10px;font-size:.88rem;word-break:normal;overflow-wrap:normal}.prose th:first-child,.prose td:first-child{width:34%}.article-service-band{padding:64px 0}.article-service-band .inner{width:calc(100% - 30px)}}

/* Article reading controls: keep WhatsApp on the requested left side and move back-to-top to the opposite corner so controls do not stack over article text. */
.article-page .global-back-top{left:auto;right:24px}
@media(max-width:600px){.article-page .global-back-top{left:auto;right:14px}}
/* Insights hub filtering: filtered views use a complete article grid while the default view keeps the editorial featured layout. */
.post-grid[hidden],.featured[hidden],.pagination[hidden]{display:none!important}
/* On article pages the back-to-top control lives on the right, so WhatsApp can sit in the standard bottom-left position without covering article metadata. */
.article-page .global-whatsapp-float{bottom:24px}
@media(max-width:600px){.article-page .global-whatsapp-float{bottom:16px}}

/* Isolated loan reconciliation table: readable cells and scrolling inside the existing region. */
.prose .table-wrap[aria-label="Intercompany loan reconciliation"] th{font-size:1rem}
@media(max-width:620px){
  .prose .table-wrap[aria-label="Intercompany loan reconciliation"]{max-width:100%;overflow-x:auto}
  .prose .table-wrap[aria-label="Intercompany loan reconciliation"] table{min-width:650px;table-layout:auto}
  .prose .table-wrap[aria-label="Intercompany loan reconciliation"] th,
  .prose .table-wrap[aria-label="Intercompany loan reconciliation"] td{font-size:1rem;overflow-wrap:anywhere}
}